The Income and Capital Tax Treaty between Czech Republic and Liechtenstein on 25 September 2014 has been signed. In accordance with the agreement, 0% Withholding Tax (WHT) will apply if it is the case of a beneficiary company (other than a partnership) that holds for an uninterrupted period of at least 1 year directly at least 10% of the assets of the company paying the dividends and 15% WHT will be applied for other cases. In case of interest, 0% WHT will be applied. For Royalty, 10% WHT will be used on any patent, trade mark, design or model, plan, secret formula or process, tailor made computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience and rest of the cases 0% WHT will be applied. The provision of the treaty will be effective from 1 January 2015.
Related Posts
Czech Republic sets 1 July deadline for top-up tax information returns as OECD guidance takes effect
The Czech Financial Administration released a statement on the Pillar Two global minimum tax forms recently approved under Decree No. 68/2026, published in the Official Gazette on 20 May 2026. A key point of the statement is the confirmation that
Read MoreCzech Republic rolls out Pillar Two tax forms
The Czech government published Decree No. 68/2026 on 20 May 2026, approving tax forms for multinational enterprises under the OECD's Pillar Two global minimum tax framework. What companies need to file Two separate returns are now mandatory.
Read MoreCzech Republic proposes key VAT amendments for 2027-28
The Czech Ministry of Finance has unveiled two draft amendments to the VAT Act, introducing significant changes scheduled to take effect from 1 January 2027 and 1 July 2028, addressing bad debt provisions, hospitality VAT rates, and partial
Read MoreLatvia-Liechtenstein tax treaty takes effect in May 2026
Latvia and Liechtenstein will implement their income and capital tax treaty on 23 May 2026. The agreement, which was signed on 2 October 2025, will become applicable starting 1 January 2027. The treaty encompasses several tax categories in both
Read MoreLiechtenstein, Montenegro income and capital tax treaty enters into force
The income and capital tax treaty between Liechtenstein and Montenegro entered into force today, 13 May 2026. The agreement applies to Montenegrin personal income tax, corporate profit tax, and immovable property tax. It also applies to
Read MoreCzech Republic: Senate approves tax treaty with Kenya
The Czech Republic's Senate (upper house of parliament) has approved the ratification of the pending income tax treaty with Kenya on 6 May 2026. Signed on 23 September 2025, it is the first tax treaty between the Czech Republic and Kenya. The
Read More